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PENERAPAN ASAS ULTIMUM REMEDIUM DALAM TINDAK PIDANA DIBIDANG PERPAJAKAN

Introduction

Penerapan asas ultimum remedium dalam tindak pidana dibidang perpajakan. Penelitian ini mengkaji penerapan asas ultimum remedium dalam tindak pidana perpajakan, mengidentifikasi hambatan dalam penegakan hukum pajak di Kanwil DJP Nusa Tenggara.

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui bagaimana penerapan asas tersebut dalam penegakan hukum perpajakan di daerah tersebut dan apa saja yang menjadi hambatan dalam penerapan asas ultimum remedium khususnya di Kanwil DJP Nusa Tenggara. Metode penelitian yang digunakan adalah metode penelitian empiris, yaitu penelitian yang dilakukan langsung di lapangan dengan menggunakan pendekatan perundang-undangan, pendekatan konseptual, dan pendekatan sosiologis. Jenis data yang digunakan meliputi data primer dan data sekunder. Hasil penelitian menunjukkan Penerapan asas ultimum remedium dalam penegakan hukum perpajakan di lingkungan Kanwil Direktorat Jenderal Pajak Nusa Tenggara dimulai dari tahap pengawasan, pemeriksaan pajak, pemeriksaan bukti permulaan, penyidikan, dan penuntutan. Setiap tahapan tersebut, Direktorat Jenderal Pajak telah berusaha menerapkan asas ultimum remedium yang efektif untuk meningkatkan penerimaan negara dari sektor perpajakan. Namun, penerapan asas ultimum remedium ini masih belum optimal, dan tujuan untuk memulihkan kerugian pendapatan negara masih dianggap belum efisien. Hal ini disebabkan oleh adanya beberapa hambatan, baik yang bersifat internal maupun eksternal.

Review

This research addresses a highly pertinent issue concerning the application of the *ultimum remedium* principle within the context of tax crime enforcement in Indonesia, specifically focusing on the Nusa Tenggara region. The study's primary objective is clearly articulated: to delineate the practical implementation of this principle by the Directorate General of Taxes (DJP) and to identify the internal and external factors impeding its optimal execution. The chosen empirical research methodology, involving direct fieldwork and a multi-faceted approach encompassing legislative, conceptual, and sociological perspectives, appears well-suited to achieve these objectives and provide a grounded understanding of the challenges faced in this critical area of law enforcement and state revenue recovery. The findings reveal a structured application of the *ultimum remedium* principle across various stages of tax law enforcement, from initial supervision and tax audits through to preliminary evidence examination, investigation, and prosecution. This detailed description of the process is a valuable contribution, highlighting the systematic efforts of the DJP to uphold this legal principle. However, a significant and critical finding emerges: despite these structured efforts, the application of *ultimum remedium* is deemed "not yet optimal," and its effectiveness in recovering lost state revenue remains "inefficient." This suboptimal performance is attributed to a combination of internal and external barriers, underscoring the complexities involved in translating legal principles into effective practical outcomes. The strength of this research lies in its empirical foundation, providing real-world insights into a complex legal and administrative challenge. The identification of specific stages of application and the acknowledgment of both internal and external barriers offer a comprehensive framework for understanding the current landscape. While the abstract effectively outlines the "what" and "why" of the sub-optimal application, a full paper would benefit from a more detailed exposition of these barriers and potential actionable recommendations derived from the sociological and conceptual approaches. Nevertheless, this study makes a valuable contribution by highlighting the critical gap between intended policy and actual implementation, paving the way for targeted interventions and further research aimed at enhancing the efficiency of tax crime enforcement and state revenue recovery.

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